Einde inhoudsopgave
Convention between the Kingdom of the Netherlands and the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Article 28 Limitation of Articles 26 and 27
Geldend
Geldend vanaf 16-08-2007
- Bronpublicatie:
30-10-2006, Trb. 2007, 22 (uitgifte: 01-02-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
16-08-2007
- Bronpublicatie inwerkingtreding:
06-11-2007, Trb. 2007, 212 (uitgifte: 01-01-2007, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Internationaal belastingrecht / Belastingverdragen
In no case shall the provisions of Articles 26 and 27 be construed so as to impose on a Contracting State the obligation:
- a)
to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
- b)
to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
- c)
to supply information which would disclose any trade, business, industrial, commercial, or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (‘ordre public’).